Split payment como mecanismo de recolhimento do IVA dual brasileiro: análise da viabilidade de sua implementação à luz da reforma tributária

Abstract

This study investigates the feasibility of implementing the split payment model as a collection mechanism for Brazil's Dual VAT system, established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025. The research begins with a critical analysis of the structural dysfunctions of the previous national tax system, highlighting issues such as tax cumulativities, normative complexity, and tax wars, in contrast to the guiding principles of the new model: simplicity, fiscal justice, transparency, and cooperative federalism. It then examines the technical and operational foundations of the split payment method, exploring its application modalities, economic and legal impacts, and the challenges posed by its regulation—particularly in terms of data protection and the technological dimension of due process. International experiences, especially within the European Union, are used as a comparative reference to assess the risks and opportunities of the model in the brazilian context. The study also analyzes the role of tax automation and real-time collection technologies, as well as the effects on cash flow, compliance costs, and business liquidity. It concludes that although the model has the potential to combat tax evasion and improve collection efficiency, its broad and mandatory implementation—without adequate normative and institutional planning—may generate regressive effects and compromise fiscal fairness. The research methodology is based on bibliographic and documentary review, including legal texts, academic literature, and comparative studies. It is a qualitative study with analytical, descriptive, and critical purposes.